The Court held, by 15 votes to two, that there had been no violation of
article 14 concerning prohibition of discrimination along with article 1 on
protection of property of the European Convention on Human Rights.
‘The absence of a legally binding agreement between the applicants renders
their relationship of co-habitation, despite its long duration, fundamentally
different to that of a married or civil partnership couple,’ the judgment
Joyce Burden, 89, and her sister Sybil, 82, of Marlborough, Wiltshire, have
lived together for their entire lives and cared for four relatives. They
inherited the house they currently share from their father, and have lived there
for more than 30 years.
The pair made wills that the first to die would leave their estate to the
surviving sister. However, under UK law, on the first death there would be an
inheritance tax of 40% of the value of the surviving sister’s share exceeding
the £312,000 threshold for the 2008/09 tax year.
Drastically fewer offices for HMRC in the hope to reduce their running costs
Tayabali Tomlin and d&t directors launch £20 a month TaxGo service, aiming to be the 'biggest UK firm' by client numbers
Companies must report on their complex financial structures including offshore accounts and notify HMRC
An examination by the Public Accounts Committee (PAC) has revealed serious concerns relating to HMRC’s plans